1.audit 审计 um[.r,
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2.attestation 鉴证 rK"x92P0
3.credibility 可信赖程度 se_1wCYz
4.audit of financial statements 财务报表审计 ZM\Z2L]n
5.agreed-upon procedures 执行商定程序 XXO
6.high levels of assurance 高水平保证 5Ba eHzI
7.compilation 编制 f-
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8.reliability 可靠性 d}Q;CF3m:
9.relevance 相关性 ;0 ,-ywK
10.professional skepticism 职业谨慎 JVN0];IL}
11.objectivity 客观性 l@':mX3xd
12. professional competence 专业胜任能力 zh7NXTzyf
13.Senior/CPA-in-charge 项目经理 *S7<QyVh
14.audit engagement letter 业务约定书 }LOAT$]XI
15.recurring audit 连续审计 mzDbw-#
16.the client 委托人 "Ln)v
17.change CPA 更换注册会计师 ,XR1N$LN8_
18.the existing CPA 现任注册会计师 wPyfne?~,
19.the successor CPA 后任注册会计师 e~xN[Q\0]
20.the preceding CPA前任注册会计师 <&B)i\j8=b
21.issue the audit report 出具审计报告 GP1b/n3F1
22.expert 专家 dtJ?J<m}
23.the board of directors 董事会 m$ "B=b2
24.knowledge of the entity‘ s business 了解被审计单位情况 a8NL
25.assess material misstatement risks评估重大错报风险 L )kw Mk
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 H|5\c=
27.a general knowledge of —— 初步了解―――的情况 af.yC
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28.a more knowledge of—— 进一步了解的情况 ttgb"Wb%S
29.the prior year‘s working papers 以前年度工作底稿 ?m0|>[j
30.minutes of meeting 会议纪要 rQCj^=cf;~
31.business risks 经营风险 /alJN`g
32.appropriateness 适当性 &iez{[O
33.accounting estimate 会计估计
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34.management representations 管理层声明 y$'(/iyz
35.going concern assumption 持续经营假设 8do-z"-
36.audit plan 审计计划 )ui]vS:>
37.significant audit areas 重点审计领域 mqQN*.8*
38.error 错误 it \3-
39.fraud舞弊 C`Zz\DNG@
40.modified or additional procedures 修改或追加审计程序 PCtf&U